Corrigendum - Notification No. 19/2024 dated 31st January, 2024

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....ion of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 83(E), dated 31st January, 2024:-- (i) at page number 148, in item 1, for the bracket, figures and words "(1) These rules may be called the Income-tax (Amendment) Rules, 2024.",....

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....son with disability 2. Dependent person with severe disability   1. Spouse 2. Son 3. Daughter 4. Father 5. Mother 6. Brother 7. Sister 8. Member of the HUF (in case of HUF)";             (iii) at page n....

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....f HUF)";             (iv) at page number 230, in Form ITR-3, in Schedule 80U, a new column, "Amount (Rs.)" shall be inserted and accordingly, for the Schedule 80U, the following schedule shall be substituted, namely:-- "Schedule 80U Details of deduction in case of a person with disability Nature of disability Date of filing ....